Taxation Laws Are Statutory And Their Interpretation Is TheFunction Of The Courts. The Interpretation Covers Not Merely The General Approach To The Problem But Also The Question Of What Materials (Written Or Other) Outside The Statute Itself May Legitimately Be Used For The Purpose Of Ascertaining The Intent Of The Legislature. The Book Encompasses The History Of Taxation System Of India Both At The Level Of The Centre And States. It Also Covers:
The Constitutional Scheme Relating To Taxation in India. The Law-Making Process And The Relevance Of The Reports Of The Law Commission Of India And The Reports Of The Committees In The Interpretation Of Tax Laws. Structure Of An Act And Its Parts And The Relevance Of Parts Of The Act In The Interpretation Of Tax Laws. Different Approaches To The Interpretation Of Tax Laws Evolved Developed And Refined By The Courts In U.K., Canada, Australia, USA And India. Subsidiary Aids to Interpretation as Developed and Applied In Common Law Jurisdiction. Tax Evasion, Tax Avoidance and Tax Mitigation.